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    2. Public ruling DA000.20.3 Concessions for homes—disposal and partial renting on or after 6 December 2024

    Concessions for homes—disposal and partial renting on or after 6 December 2024

    Public ruling DA000.20.3
    Issued
    03 March 2025
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    A public ruling, when issued, is the published view of the Commissioner of State Revenue (the Commissioner) on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue(s) it addresses.

    Where a change in legislation or case law (the law) affects the content of a public ruling, the change in the law overrides the public ruling—that is, the Commissioner will determine the tax liability or eligibility for a concession, grant or exemption, as the case may be, in accordance with the law.

    What this ruling is about

    1. The purpose of this ruling is to withdraw Public Ruling DA000.20.2.
    2. Under the Duties Act 2001 (Duties Act), to retain the full benefit of a transfer duty concession for a home, first home or vacant land on which a first home is to be constructed (the home concessions), the recipient was not able to lease or otherwise grant exclusive possession of all or part of the property within 1 year after the recipient moved into the property (occupation period).
    3. Public Ruling DA000.20.2 set out the terms of an administrative arrangement that from 6 December 2024 allowed a recipient of a home concession to lease or grant exclusive possession of part of the property during the occupation period and retain the full benefit of the concession.1
    4. The Revenue Legislation Amendment Act 2024 retrospectively amends the Duties Act from 6 December 2024 to give legislative effect to the administrative arrangement.
    5. Public Ruling DA000.20.2 is to be withdrawn.

    Ruling and explanation

    1. Public Ruling DA000.20.2 is no longer in effect.

    Date of effect

    1. This public ruling takes effect from 6 December 2024.

     

    Simon McKee
    Commissioner of State Revenue
    Date of issue: 3 March 2025

    References

    Public Ruling Issued Dates of effect
    From To
    DA000.20.3 3 March 2025 6 December 2024 Current
    DA000.20.2 20 December 2024 6 December 2024 27 February 2025
    DA000.20.1 6 December 2024 6 December 2024 18 December 2024

    Footnotes

    1. Refer to Public Ruling DA000.18 Concessions for homes and AFAD exemption for specified foreign retirees—disposal and partial renting between 10 September 2024 and 5 December 2024 for details of when the Commissioner will not reassess the home concessions or the AFAD exemption on a disposal that occurs between 10 September and 5 December 2024.